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Humpty Dumpty's guide to tax law: Rules, principles and certainty in taxation

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  • James, Malcolm

Abstract

Tax systems are, most commonly, rules-based. This gives the impression of techno-rationality in the interpretation of the numbers from which tax bills are derived. In fact, uncertainty and complexity in tax rules are seen as promoting tax avoidance behaviour, as avoiders exploit this complexity. Some authors have advocated that this can be combated by replacing rules-based tax legislation with principles-based legislation, giving tax authorities and the courts the power to interpret legislation purposively.

Suggested Citation

  • James, Malcolm, 2010. "Humpty Dumpty's guide to tax law: Rules, principles and certainty in taxation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(7), pages 573-583.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:7:p:573-583
    DOI: 10.1016/j.cpa.2010.03.007
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    References listed on IDEAS

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    1. Simon James, 1998. "A Dictionary Of Taxation," Books, Edward Elgar Publishing, number 244.
    2. John Avery Jones CBE, 1996. "Tax law: rules or principles?," Fiscal Studies, Institute for Fiscal Studies, vol. 17(3), pages 63-89, August.
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    Cited by:

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    4. Raitasuo, Santtu, 2024. "The conflict of interest in tax scholarship," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
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    8. Vilaça, Guilherme Vasconcelos, 2012. "Interdisciplinarity and tax law: The case of legal autopoiesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 483-492.
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    10. Norton, Simon D., 2012. "Judicial interpretation of the will of the state: A Hegelian perspective in the context of taxation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 117-133.

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